Legal Opinion
Lantz v. Commissioner
Court of Appeals for the Seventh Circuit
Decided June 8, 2010No. 09-3345PublishedCited by 39 opinions
1Opinion of the Court
POSNER, Circuit Judge.
Taxpayers filing a joint return are jointly and severally liable for the entire tax liability shown or that should have been shown on their return. 26 U.S.C. § 6013(d)(3). But section 6015 of the Internal Revenue Code sets forth grounds— “innocent spouse” rules first added to the Code in 1971 and liberalized since, Lily Kahng, “Innocent Spouses: A Critique of the New Tax Laws Governing Joint and Several Tax Liability,” 49 Vill. L.Rev. 261, 264-70 (2004); Svetlana G. Attestatova, Comment, “The Bonds of Joint Tax Liability Should Not Be Stronger Than Marriage:…
2Cases cited37 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- United States v. Mead Corp.Supreme Court of the United States · 2001
- DelCostello v. International Brotherhood of TeamstersSupreme Court of the United States · 1983
- Vermont Yankee Nuclear Power Corp. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1978
- Agency Holding Corp. v. Malley-Duff & Associates, Inc.Supreme Court of the United States · 1987
32 more not listed; retrieve them via the Exa API.
3Cited by39 opinions
- Pullins v. CommissionerUnited States Tax Court · 2011
- The Chlorine Institute, Inc. v. Soo Line RailroadCourt of Appeals for the Eighth Circuit · 2015
- Marin-Rodriguez v. HolderCourt of Appeals for the Seventh Circuit · 2010
- Haag v. ShulmanCourt of Appeals for the First Circuit · 2012
- Hall v. CommissionerUnited States Tax Court · 2010
34 more not listed; retrieve them via the Exa API.